The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - As the figure shows, most of the discretionary increases are to finance some capital outlay projects with cash instead of lease revenue bonds. This increases the size of the budget  problem. $800   Million in Other Differences.
https://lao.ca.gov/Publications/Report/4662

The 2021-22 May Revision: Golden State Stimulus 2

May 18, 2021 - The Golden State Stimulus program provided $600 payments to low-income households, including recipients of several safety net programs —California Work Opportunity and Responsibility to Kids (CalWORKs), the Supplemental Security Income/State Supplemental Payment program, and the Cash Assistance for Immigrants Program.
https://lao.ca.gov/Publications/Report/4435

MOU Fiscal Analysis: Bargaining Unit 18

Aug 12, 2022 - Pursuant to the proposed agreement, this provision would deem the 2021 side letter between the state and Unit 18 related to Federal Funding for Essential Worker Premium Pay to be “concluded. ” Cash Value for Accumulated Personal Leave Program 2020 (PLP 2020).
https://lao.ca.gov/Publications/Report/4617

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - The study compares employer costs for salaries, cash benefits, health and retirement benefits, EDWC, and the value of accrued leave. The study compares the state with 20 fire departments across California.
https://lao.ca.gov/Publications/Report/5066

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

Jun 27, 2025 - In the event that employees have unused PLP 2025 leave in their leave banks upon separation, the agreement specifies that the employees ’ unused leave would be cashed out upon separation at their final salary level.
https://lao.ca.gov/Publications/Report/5061

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - As a pension system matures, its cash flow changes from a positive cash flow (more money coming into the system than is being paid out to beneficiaries) to a negative cash flow (more money is being paid out to beneficiaries than is coming into the system).
https://lao.ca.gov/Publications/Report/4920

The 2021-22 Budget: Labor Agreements Ending Personal Leave Program 2020

Jun 25, 2021 - First, increase the cap on the number of vacation and annual leave hours employees may cash out. Second, set state funds aside to pay for the leave cash outs so that departments do not need to use their resources for these purposes.
https://lao.ca.gov/Publications/Report/4446

MOU Fiscal Analysis: Bargaining Unit 16 (Physicians, Dentists, and Podiatrists)

Jul 14, 2025 - In the event of an involuntary separation, the agreement specifies that unused PLP 2025 leave would be cashed out. Suspend Employer and Employee Contributions to Prefund OPEB. The agreement would suspend for two years (2025-26 and 2026-27) both the employer and the employee contributions to prefund retiree health benefits.
https://lao.ca.gov/Publications/Report/5064

MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

Jun 27, 2025 - The agreement specifies that PLP 2025 may be cashed out upon separation from state service. Salary rates, salary ranges, pension benefits, and health benefits would not be affected during PLP 2025. In addition to the five hours of PLP 2025 leave credit received each month, the agreement would provide employees eight hours of PLP 2025 leave on June 1, 2027 on a one-time basis.
https://lao.ca.gov/Publications/Report/5060

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - The actual cost will depend on how many employees cash out leave and how much leave they choose to cash out. Provisions From Past Agreements Not Included No Reopener if Other Units Get Higher Pay Increases.
https://lao.ca.gov/Publications/Report/4800